CPFB | Who should receive CPF contributions

Employer obligations

Who should receive CPF contributions

As an employer, you’re required to pay CPF contributions for employees who are Singapore Citizens or Singapore Permanent Residents, and who are earning total wages of more than $50 per month. Find out the definition of employees and employees who are exempted from receiving CPF contributions.

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Definition

Who is an employee

Under the CPF Act, an employee is defined as:

A person who is employed in Singapore under a contract of service; or
A Singapore Citizen who is employed under a contract of service or other agreement entered into in Singapore as a master, seaman or apprentice in any vessel.

An employee can be employed on the following terms:

Full-time
Part-time
Temporary
Contract

An employee can be paid on the following basis:

Hourly
Daily
Monthly
Piece-rated

Quick tip

You’re required to pay CPF contributions for employees who are Singapore Citizens or Singapore Permanent Residents earning total wages of more than $50 per month.

Exemptions

Who is exempted from receiving CPF contributions

Students who fulfil exemption criteria

From certain schools, Madrasahs, private, or overseas tertiary education institutions.

Find out more (PDF, 0.2MB)

Foreigners

Persons who are not Singapore Citizens or Singapore Permanent Residents.

Domestic employees

With employment not exceeding 14 hours in any week. Examples include cooks, maids and gardeners.

Employees of the United Nations (UN)

Employees of the UN or any agency or institution of the UN stationed in Singapore.

Visit UN website

Seamen who fulfil exemption criteria

Seamen who are Singapore Citizens employed in Swedish, Norwegian and Danish ships, and employed on specific terms and conditions.

Find out more

Employees who become Singapore Citizens or Singapore Permanent Residents

Please ensure your employees inform you when they become Singapore Citizens or Singapore Permanent Residents, as different CPF contribution rates are applicable.

View contribution rates